वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
भगहारी नियन्ता च कालो लोकपितामहः चतुर्मुखो महालिङ्गश् चारुलिङ्गस्तथैव च
bhagahārī niyantā ca kālo lokapitāmahaḥ caturmukho mahāliṅgaś cāruliṅgastathaiva ca
He is the Seizer of all lordly powers, the Supreme Regulator. He is Kāla—Time itself—the Pitāmaha, Grandfather of the worlds. He is the Four-faced One; He is the Mahā-Liṅga, and likewise the Beautiful Liṅga.
Suta Goswami (narrating Shiva’s names to the sages of Naimisharanya)
It identifies the Linga not as a mere emblem but as Pati Himself—Mahalinga and Charulinga—worthy of worship as the supreme regulator who grants and withdraws all powers and fortunes.
Shiva is presented as Niyanta (the governor of cosmic order), Kala (the power of time that ripens karma and dissolves worlds), and the source-ground of creation (Lokapitamaha), indicating His transcendence and immanence as Pati.
The verse supports Linga-upasana within Pashupata orientation: meditating on Shiva as Kala and Niyanta during puja/japa to loosen pasha (bondage) and align the pashu (soul) to the rule of Pati.